The McMinn Centre Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04370810 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

The McMinn Centre Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D J W McMinn

M J McMinn

SECRETARY:

M J McMinn

REGISTERED OFFICE:

The McMinn Centre

Unit 1 Calcot Hill Farm

Calcot Hill

Clent

DY9 9RX

REGISTERED NUMBER:

04370810 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The McMinn Centre Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The McMinn Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The McMinn Centre Limited and state those matters that we have agreed to state to the Board of Directors of The McMinn Centre Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The McMinn Centre Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The McMinn Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The McMinn Centre Limited. You consider that The McMinn Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The McMinn Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

19 August 2026

FIXED ASSETS

Tangible assets

4

5,570

7,426

CURRENT ASSETS

Debtors

5

1,169

1,640

Cash at bank and in hand

7,909

16,849

9,078

18,489

CREDITORS

Amounts falling due within one year

6

(253,367

)

(204,955

)

NET CURRENT LIABILITIES

(244,289

)

(186,466

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(238,719

)

(179,040

)

CREDITORS

Amounts falling due after more than one
year

7

(45,000

)

(47,666

)

NET LIABILITIES

(283,719

)

(226,706

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(283,819

)

(226,806

)

(283,719

)

(226,706

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

D J W McMinn - Director

1.	STATUTORY INFORMATION

The McMinn Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Fixtures, fittings and equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At 31 March 2026 there was a deficiency of assets of £283,719 (2025 £226,706). The company is dependant upon the continued financial support of the directors. It is understood that this support will continue. On this basis the director considers it appropriate to prepare financial statements on a going concern basis. These financial statements do not include any adjustments which would arise if the accounts had not been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Computer

and

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

22,511

7,314

29,825

DEPRECIATION

At 1 April 2025

19,415

2,984

22,399

Charge for year

774

1,082

1,856

At 31 March 2026

20,189

4,066

24,255

NET BOOK VALUE

At 31 March 2026

2,322

3,248

5,570

At 31 March 2025

3,096

4,330

7,426

5.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

(339

)

(339

)

Other debtors

668

1,139

329

800

Amounts falling due after more than one year:

Amounts owed by group undertakings

840

Aggregate amounts

1,169

1,640

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

-

10,459

Trade creditors

828

796

Taxation and social security

-

1,298

Other creditors

252,539

192,402

253,367

204,955

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

2,666

Amounts owed to group undertakings

45,000

47,666